NDLI: Sunil Vasudeva & Ors. Vs. Sundar Gupta & Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act 1961 Principles for Practice & Procedure Review s.293
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Code of Civil Procedure, 1908 (5 of 1908) Income Tax Act, 1961 (43 of 1961)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Income Tax Act, 1961 – s.293 – One late ‘KL’ and his son ‘PG’ constituted HUF which owned the subject property standing in their joint names, also having other properties at Calcutta –‘KL’ instituted suit in 1957 before the High Court of Calcutta against ‘PG’ claiming the subject property including other properties as his self-acquired properties – Respondents are the sons of ‘PG’– Appellants are the legal heirs of late VNV, who was the lawyer of ‘KL’ and who purchased the subject property in open auction conducted by the Income Tax Department – In 1985, the respondent nos.1-3 filed Title Suit in Delhi inter alia seeking declaration to continue to be the owners of the suit property – Said respondents also filed Writ Petition No.18500(W) of 1985 against the Union of India and the appellants in the High Court of Calcutta for declaring that the purported sale to VNV and issuance of the confirmation certificate of sale is null and void – Judgment reserved by High Court of Calcutta in March/April, 1986 – Writ Petition dismissed by the Single Judge of the High Court on 26th Oct. 1990 – In the meanwhile, the Title Suit was dismissed on 3rd Oct. 1986 – Respondents filed application for recalling the order dtd. 26th Oct. 1990 and for deciding the writ petition on merits – Single Judge of the High Court of Calcutta vide order dtd. 20th Nov. 1998 recalled the order dtd. 26th Oct.1990 inter alia with the direction to hear the matter on merits– Appellants filed appeal– Division Bench of the High Court of Calcutta did not interfere – Appellants filed SLP – Dismissed – Thereafter, appellants filed application in the disposed of Writ Petition No.18500(W) of 1985 inter alia praying that the respondents be restrained from proceeding with any advertisement for sale of suit property– Single Judge of the High Court vide order dtd. 31st March, 2006 held that the application was not maintainable – Respondents filed appeal – Dismissed vide order dtd. 19th Oct. 2012– Respondents filed Review Application against the said order and the order dtd. 31St March, 2006 – By the impugned order, the order dtd. 19th Oct. 2012 was reviewed and consequently the order dtd. 31st March, 2006 was also set aside, directing the Writ Petition No.18500(W) of 1985 to be heard on merits – On appeal, held: s.293 puts complete bar of filing suit in any civil court against the revenue/income tax authority – Mandate of law remained unnoticed when the Single Judge of the High Court in Writ Petition No. 18500(W) of 1985 passed order on 26th Oct. 1990 relegating the parties to address in the alleged pending Civil Suit No. 471 of 1985 in Delhi although it was dismissed much prior to the pronouncement of the Judgment dtd. 26th Oct. 1990 – Even in the LPA, either party did not bring it to the notice of the Court, the mandate of law as envisaged u/s.293 – High Court took note of the same in its review jurisdiction concluding that there appears to be an error apparent on the face of record and consequently allowed the application for review, recalling the order dated 19th Oct. 2012 and setting aside the order dtd. 31st March, 2006 – In the facts and circumstances, the issues on merits raised in the Writ Petition No.18500(W) of 1985 not dilated upon – But, if the civil suit was not maintainable as alleged in view of s.293 and this was the purported defence of the respondents and of the Income Tax Department, no party could be left remediless and whatever the grievance, the party has raised before the Court of law, has to be examined on its own merits – No error committed by the High Court in passing the impugned judgment –Writ Petition No.18500(W) of 1985 be decided by the High Court of Calcutta on its own merits, expeditiously as possible – Code of Civil Procedure, 1908 – Or. 9, r.2. Practice & Procedure – Review – Principles for – Discussed – Code of Civil Procedure, 1908 – s.114.
Judge	Hon'ble Mr. Justice Ajay Rastogi
Neutral Citation	2019 INSC 716
Petitioner	Sunil Vasudeva & Ors.
Respondent	Sundar Gupta & Ors.
SCR	[2019] 8 S.C.R. 1190
Judgement Date	2019-07-02
Case Number	5140

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